Title Details

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The study examined the mediation effects of accountability on the influence of internal control and leadership style on procurement performance in district assemblies of Ghana. Yamane’s formula was used to determine a sample size of 313 procurement units’ staff out of 1,439 (population). A convenience sampling technique was used to select the 313 staff. Questionnaires were used for data gathering. Data analysis was done with descriptive statistics, Pearson correlation, and regression. Results show that transformational leadership and transactional leadership traits are effectively exhibited, but some areas need improvement. Internal control measures are in place but inadequate. Units are effective and efficient in their procurement practices, but the procurement process is not fully automated. Internal control and leadership style have a strong relationship and predict procurement performance significantly. Transparency predicts procurement performance. Accountability partially mediates the effect of internal control and leadership style on procurement performance. Though sex moderates the effect of internal control on procurement performance, its difference is insignificant.

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